Standards of Value: Theory and Applications

Pirmais vāks
John Wiley & Sons, 2007. gada 9. febr. - 400 lappuses
A must-read for appraisers, accountants, judges, attorneys, and appraisal users, this insightful book addresses standards of value as applied in four distinct contexts: estate and gift taxation; shareholder dissent and oppression; divorce; and financial reporting. Here, practitioners will discover some of the intricacies of performing services in these venues, and appraisers will find this book helpful in understanding why the practitioners are asking such questions.

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Atlasītās lappuses

Saturs

Theory and Applications Chapter 1 Common Standards and Premises of Value
17
Theory and Applications Chapter 2 Fair Market Value in Estate and Gift Tax
35
Theory and Applications Chapter 3 Fair Value in Shareholder Dissent and Oppression
87
Theory and Applications Chapter 4 Standards of Value in Divorce
165
Theory and Applications Chapter 5 Fair Value in Financial Reporting
245
Theory and Applications Appendix A International Business Valuation Standards
271
Theory and Applications Appendix B Fair Value in Dissent and Oppression Chart
281
Theory and Applications Appendix C Standard of Value Divorce Chart
299
Theory and Applications Index
333
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Populāri fragmenti

9. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
262. lappuse - The fair value of an asset (liability) is the amount at which the asset (liability) could be bought (incurred) or sold (settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale.
90. lappuse - Society are educational, and are to promote the clarification and simplification of the law and its better adaptation to social needs, to secure the better administration of justice, and to encourage and carry on scholarly and scientific legal work.
122. lappuse - Fair value," with respect to a dissenter's shares, means the value of the shares immediately before the effectuation of the corporate action to which the dissenter objects, excluding any appreciation or depreciation in anticipation of the corporate action unless exclusion would be inequitable.
128. lappuse - A security is a covered security if such security is — (A) listed, or authorized for listing, on the New York Stock Exchange or the American Stock Exchange...
202. lappuse - The good-will which has been the subject of sale is nothing more than the probability that the old customers will resort to the old place.
264. lappuse - Regulations 108) define fair market value, in effect, as the price at which the property would change hands between a willing buyer and a willing seller when the former is not under any compulsion to buy and the latter is not under any compulsion to sell, both parties having reasonable knowledge of relevant facts.
94. lappuse - ... respect to a class or series of shares that reduces the number of shares of a class or series owned by the shareholder to a fraction of a share if the corporation has the obligation or right to repurchase the fractional share so created; or...
203. lappuse - Goodwill may be properly enough described to be the advantage or benefit, which is acquired by an establishment, beyond the mere value of the capital, stock, funds, or property employed therein, in consequence of the general public patronage and encouragement which it receives from constant or habitual customers, on account of its local position, or common celebrity...

Par autoru (2007)

JAY E. FISHMAN, FASA, CBA, is coauthor or contributing author of seven professional books. He is a managing director of Financial Research Associates, a regional business valuation and forensic accounting firm. He has conducted hundreds of business valuations, has qualified as an expert witness, and has provided testimony in several federal and state courts.

SHANNON P. PRATT is a renowned leader in the field and author of several industry-standard books. Over a distinguished career of more than three decades, he has performed valuation engagements for M&A, ESOPs, and numerous other purposes. Mr. Pratt is a founder and managing director of Willamette Management Associates and Editor in Chief of Shannon Pratt's Business Valuation Update newsletter.

WILLIAM J. MORRISON, CPA, ABV, is President of Morrison & Company and is frequently appointed by the courts as a valuation expert. He has published articles on forensic accounting and valuation. He is a former FBI agent and has conducted thousands of forensic accounting investigations and business valuations of closely held companies.

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